1409 - Returns.

§ 1409. Returns. (a) A joint return shall be filed by both the grantor  and  the grantee for each conveyance whether or not a tax is due thereon  other than a conveyance of an easement or license to a public utility as  defined in subdivision two of section one hundred eighty-six-a  of  this  chapter  or to a public utility which is a provider of telecommunication  services  as  defined  in  subdivision  one  of  section   one   hundred  eighty-six-e  of this chapter, where the consideration is two dollars or  less and is clearly stated as actual consideration in the instrument  of  conveyance.  The return shall be filed with the recording officer before  the instrument effecting the conveyance may be recorded. However, if the  tax is paid to the commissioner pursuant to section fourteen hundred ten  of this article, the return shall be filed with such commissioner at the  time the tax is paid. In that instance, a receipt evidencing the  filing  of  the  return and the payment of tax shall be filed with the recording  officer before the instrument effecting the conveyance may be  recorded.  The  recording officer shall handle such receipt in the same manner as a  return filed with the recording officer.    (b) The return shall be signed by both the grantor  and  the  grantee.  Where  a  conveyance has more than one grantor or more than one grantee,  the return shall be signed by all of such grantors and  grantees.  Where  any  or all of the grantors or any or all of the grantees have failed to  sign a return, it shall be accepted as a return if signed by any one  of  the  grantors  or  by any one of the grantees.  Provided, however, those  not signing the return shall not be relieved of any  liability  for  the  tax imposed by this article and the period of limitations for assessment  of tax or of additional tax shall not apply to any such party.    (c)  Returns  shall  be preserved for three years and thereafter until  the commissioner of taxation and finance permits them to be destroyed.    (d) The commissioner shall prescribe  the  form  of  the  return,  the  information  which  it  shall  contain  and the documentation that shall  accompany the return.    The  commissioner  shall  prescribe  that,  for  recorded conveyances, such return shall be included on the form required  to  be  filed  with a conveyance of real property by section two hundred  fifty-three-b  of  this  chapter   and   the   regulations   promulgated  thereunder,  except  that such commissioner may prescribe a supplemental  form for purposes of the tax imposed by this article when the conveyance  is pursuant to or in lieu of foreclosure or the conveyance  consists  in  part  of  a mere change of identity or form of ownership or organization  or the conveyance is one for which a credit for tax previously paid will  be claimed.   In  addition,  the  commissioner,  in  the  commissioner's  discretion, may enter into an agreement with the chief fiscal officer of  the cities of New York, Yonkers or Mount Vernon to provide that a single  return  may  be  filed  with a recording officer for purposes of the tax  imposed under this article and the tax imposed by such city.    (e) Certifications. The making  or  filing  of  any  return  or  other  document  or copy thereof, required to be made or filed pursuant to this  article, shall constitute a certification by the person making or filing  such return or other  document  or  copy  thereof  that  the  statements  contained therein are true and that any copy filed is a true copy.